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Regular Session, 2012 ENROLLED
SENATE BILL NO. 215
BY SENATOR MILLS
AN ACT1
To enact Subpart E of Part II of Chapter 3 of Title 46 of the Louisiana Revised Statutes of2
1950, to be comprised of R.S. 46:290.1, and Subpart P of Part I of Chapter 1 of3
Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950, comprised of R.S.4
47:120.39, relative to fraud and abuse detection and prevention with regard to the5
Supplemental Nutrition Assistance Program; to create and provide for donations to6
the SNAP Fraud and Abuse Detection and Prevention Fund; to provide for7
investment and appropriation of monies in the fund; to provide relative to donation8
of tax refunds; and to provide for related matters.9
Be it enacted by the Legislature of Louisiana:10
Section 1. Subpart E of Part II of Chapter 3 of Title 46 of the Louisiana Revised11
Statutes of 1950, comprised of R.S. 46:290.1, is hereby enacted to read as follows: 12
SUBPART E. SNAP FRAUD AND ABUSE DETECTION AND PREVENTION13
§290.1. SNAP Fraud and Abuse Detection and Prevention Fund14
A. The SNAP Fraud and Abuse Detection and Prevention Fund,15
hereafter referred to as the "fund", is hereby created in the state treasury as a16
special fund. The monies in the fund shall be invested by the state treasurer in17
the same manner as monies in the state general fund and interest earned on the18
investment of monies in the fund shall be credited to the fund. All unexpended19
and unencumbered monies in the fund at the end of each fiscal year shall20
remain in the fund.21
B. After compliance with the requirements of Article VII, Section 9(B)22
of the Constitution of Louisiana relative to the Bond Security and Redemption23
Fund, and prior to monies being placed in the state general fund, all monies24
received pursuant to the provisions of R.S. 47:120.39 shall be deposited into the25
fund.26
C. The monies in the fund shall not be used to replace, displace, or27
ACT No. 635 SB NO. 215 ENROLLED
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supplant state general funds appropriated for the daily operation of the1
Department of Children and Family Services and may be appropriated by the2
legislature only to enhance fraud and abuse detection and prevention activities3
related to the Supplemental Nutrition Assistance Program.4
Section 2. Subpart P of Part I of Chapter 1 of Subtitle II of Title 47 of the Louisiana5
Revised Statutes of 1950, comprised of R.S. 47:120.39, is hereby enacted to read as follows:6
SUBPART P. SNAP FRAUD AND ABUSE DETECTION AND PREVENTION7
FUND CHECKOFF DONATIONS8
§120.39. Donation of individual income tax refunds and other contributions to9
the SNAP Fraud and Abuse Detection and Prevention Fund10
A.(1) For tax years beginning on and after January 1, 2013, every11
individual that files an individual income tax return is authorized to do any of12
the following:13
(a) Designate on the return for such tax all or a portion of the total14
amount of the refund to which such taxpayer is entitled for that tax year as a15
donation to the SNAP Fraud and Abuse Detection and Prevention Fund16
provided for in R.S. 46:290.1 in lieu of that amount being paid to the taxpayer17
as a refund, in which case the refund shall be reduced by the amount so18
designated.19
(b) Whether or not the taxpayer is entitled to a refund, a taxpayer may20
make an additional donation to the SNAP Fraud and Abuse Detection and21
Prevention Fund provided for in R.S. 46:290.1 by paying the amount of such22
donation in addition to any tax or refund due for the year and designating the23
donation on the return for such tax.24
(2)(a) The designation and a payment for an additional amount shall be25
made at the time of the filing of the return and upon the return form in the26
manner provided by the secretary of the Department of Revenue.27
(b) No donation made under the provisions of this Section shall be28
invalid for lack of an authentic act.29
B. Upon receipt of any taxpayer's return upon which the designation of30 SB NO. 215 ENROLLED
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a refund donation or the payment of an additional donation has been made, the1
secretary shall, after having deducted the refund donation from the amount of2
any refund due, remit any such donation to the state treasurer for deposit3
directly into the SNAP Fraud and Abuse Detection and Prevention Fund4
provided for in R.S. 46:290.1. Donated monies shall be administered by the5
secretary of the Department of Revenue and distributed to the SNAP Fraud and6
Abuse Detection and Prevention Fund in accordance with the provisions of R.S.7
47:120.37.8
C. Donations made under the provisions of this Section shall not be9
considered part of the taxes collected and administered under Chapter 1 of10
Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950, as amended,11
and are not subject to enforcement or collection under the administrative12
provisions of Chapter 18 of Subtitle II of Title 47 of the Louisiana Revised13
Statutes of 1950, as amended.14
Section 3. The secretary of the Department of Revenue shall ensure that the check15
off boxes for donations authorized by this Act are placed on tax returns in a prominent place.16
Section 4. This Act shall become effective upon signature by the governor or, if not17
signed by the governor, upon expiration of the time for bills to become law without signature18
by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If19
vetoed by the governor and subsequently approved by the legislature, this Act shall become20
effective on the day following such approval.21
PRESIDENT OF THE SENATE
SPEAKER OF THE HOUSE OF REPRESENTATIVES
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: